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Case Law Details

Case Name : In Re Foster Wheeler France SA (AAR Delhi)
Related Assessment Year :
Courts : Advance Rulings
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In Re Foster Wheeler France SA  (AAR)- Just like our considering the date of hearing of the application under section 245R of the Act would make for uncertainty, the fixing of the date of notice under section 143(2) / 142(1) of the Act by the income-tax authority as the starting point, would result in vagaries and to the use of different yardsticks to  different applicants, it would depend on the diligence or non-diligence of the Assessing Officer, whether he had issued the notice before or after the application before this Authority has been filed and the nat

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